Apply SALT Deduction Limitations Practice Test

Harper is head of household in 2025 and earned $105,000 of wages and $9,000 of net Schedule C income. Harper paid $6,700 of state income tax and $4,100 of real property taxes, and also paid $1,200 of city income tax. What is the maximum SALT deduction Harper may claim on Schedule A?

Sam is single in 2025 and owns a primary residence in State C and a vacation home in State D. Sam earned $210,000 of wages and $12,000 of net rental income from the vacation home, and paid $9,300 of State C income tax, $1,800 of State D income tax on the rental activity, $7,600 of real property taxes on the primary residence, and $4,900 of real property taxes on the vacation home. What is the maximum SALT deduction Sam may claim on Schedule A?